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Using PHP 5.3.1 on XAMPP 1.7.3, there is no erroneous duplicate for your transaction.

Check your PHP version and settings.
Verify with PHP 5.3.6 / 7.0 before reporting errors.

You have used the same subscript for both items. Try the following:

$data =  json_encode(array(
      'trans_type' => '10',
      'ref'=> 'NoGuia0001',
      'customer_id'=> '78',
      'branch_id'=> '78',
      'location'=> 'DEF',
      'deliver_to'=> 'ABC, S.A. DE C.V.',
      'delivery_date'=> '2019/11/09',
      'delivery_address'=> 'Karachi',
      'order_date'=> '09/11/2019',
      'phone'=> '',
      'cust_ref'=> '',
      'comments'=> '',
      'ship_via'=> '1',
      'payment'=> '1',
      'sales_type'=> '1',
      'items'=> array
        (
          array
          (
            'stock_id'=> '2801',
            'description'=> 'iPhone',
            'qty'=> '1',
            'price'=> '100',
            'discount'=> '0'
          ),
          array
          (
            'stock_id'=> '2802',
            'description'=> 'Samsung',
            'qty'=> '1',
            'price'=> '100',
            'discount'=> '0'
          ),
        ),

      ));

Check Company Setup for settings on tax mode

Committed

Possibly restrict the display to be one less to one more than the date specified and take it from there for now. If a strict enforcement is necessary, then a "date <= reconcile date" will need to be implemented. State the URL where this occurs. The existing one takes all unreconciled transactions which is correct.

Refer doc/bank_reconciliation.txt.

Depends on wordpress version. Generally it should only affect some plugins.
You can also use a specific version of PHP for each application - ask your sysadmin if it is a hosting company / corporate environment.

Change the setting in config.php to be:

    $no_check_edit_conflicts = 1;

Which version of FA are you using and which PHP/MySQL versions are dissing out FA?

Firstly, you are using a very old version of FA. The last version in the FA 2.3.x series is FA 2.3.26 which may have addressed some of the issues till then.

Secondly, check if the PHP / MySQL version in your server has changed and if so, as to have it reverted to the older version in which your FA version was stable.

If you are technically handicapped, take professional assistance by posting your bounty in the Jobs board.

You have credited and debited the same account!

1. Check the versions of your source and target MySQL DB and PHP versions
2. Provide your source and target FA versions
3. List any extensions added in FA 2.3.x that may have spawned additional tables / file mods
4. List any custom FA and sql mods done
5. Checkout the FA source dump (backup - list size / open fiscal years) and compare schema with FA 2.4.7+ sql/en_US-new.sql schema.
6. Checkout all the sequential sql/*.sql and sql/*.php file updates after your existing versions

Test it out in a VM / container first. Paid assistance booty can be posted in the Job Offers board.
If all else fails, PM me.

Consider truncated fiscal years where the end_date is not 1 year ahead.